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10 results for “condonation of delay”+ Section 168clear

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Key Topics

Section 1546Addition to Income6Section 143(1)4Section 143(3)4Section 36(1)(va)4Section 43B4Section 433Section 43(1)3Condonation of Delay

JOSHITA INFRA DEVELOPERS LLP,HYDERABAD vs. ITO., WARD-14(1), HYDERABAD

In the result, the appeal of the Revenue is dismissed

ITA 1055/HYD/2025[2022-23]Status: DisposedITAT Hyderabad19 Dec 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 142(1)Section 44A

condone the delay of 168 days in adjudication. 6. The brief facts of the case are that, the assessee is a Limited Liability Partnership, engaged in the business of marketing open plots by purchase and selling through Agents, filed its return of income for the assessment year 2022-23 on 22.07.2022, declaring a business loss

ITO., WARD 14(1), HYDERABAD vs. JOSHITA INFRA DEVELOPERS LLP, HYDERABAD

In the result, the appeal of the Revenue is dismissed

ITA 672/HYD/2025[2022-23]Status: DisposedITAT Hyderabad
3
Depreciation3
Section 139(1)2
Limitation/Time-bar2
19 Dec 2025
AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 142(1)Section 44A

condone the delay of 168 days in adjudication. 6. The brief facts of the case are that, the assessee is a Limited Liability Partnership, engaged in the business of marketing open plots by purchase and selling through Agents, filed its return of income for the assessment year 2022-23 on 22.07.2022, declaring a business loss

MADAN MOHAN RAO PUVVADA,HYDERABAD vs. ITO., WARD-5(1), HYDERABAD

In the result, appeal of the Assessee is dismissed

ITA 1152/HYD/2024[2017-18]Status: DisposedITAT Hyderabad04 Mar 2026AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1152/Hyd/2024 Assessment Year 2017-2018 Madan Mohan Rao The Income Tax Puvvada, Hyderabad. Officer, Ward-5(1), Vs. Pin – 500 063. Hyderabad. Pan Agjpp4754H Telangana. Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri P Murali Mohan Rao, Ca राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 11.02.2026 घोषणा की तारीख/Pronouncement: 04.03.2026 आदेश/Order

For Appellant: Sri P Murali Mohan Rao, CAFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 147Section 263

condone the delay of 158 days in filing the present appeal, subject to cost of Rs.5,000/- [Rs. Five Thousand Only] to be paid to Prime Minister’s National Relief Fund within a period of one month from the date of this order. 5. The assessee has raised the following grounds of appeal: 1. “The order passed

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD vs. MADHUCON AGRA JAIPUR EXPRESSWAYS LIMITED, HYDERABAD

In the result, Revenue appeals for the A

ITA 286/HYD/2018[2014-15]Status: DisposedITAT Hyderabad02 Jun 2025AY 2014-15

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.285 & 286/Hyd/2018 (िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15)

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: Shri B Balakrishna, CIT (DR)
Section 43Section 43(1)

168 ITR 632) iii) Hon'ble Karnataka High Court in the case of CIT vs. Diamond Dies Mfg. Corp (40 Taxman 34) iv) ITAT Kolkata in the case of Gloster Ltd v CIT in ITA No.828/Kol/2020 5. We have considered the rival submission as well as relevant material available on record. The Assessing Officer has made an addition by disallowing

MAHUA BHARATPUR EXPRESSWAYS LIMITED (FORMERLY KNOWN AS MADHUCON AGRA- JAIPUR EXPRESSWAYS LIMITED),),HYDERABAD vs. ACIT, CIRCLE-16(2), HYDERABAD

In the result, Revenue appeals for the A

ITA 308/HYD/2021[2013-14]Status: DisposedITAT Hyderabad02 Jun 2025AY 2013-14

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.285 & 286/Hyd/2018 (िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15)

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: Shri B Balakrishna, CIT (DR)
Section 43Section 43(1)

168 ITR 632) iii) Hon'ble Karnataka High Court in the case of CIT vs. Diamond Dies Mfg. Corp (40 Taxman 34) iv) ITAT Kolkata in the case of Gloster Ltd v CIT in ITA No.828/Kol/2020 5. We have considered the rival submission as well as relevant material available on record. The Assessing Officer has made an addition by disallowing

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD vs. MADHUCON AGRA JAIPUR EXPRESSWAYS LIMITED, HYDERABAD

In the result, Revenue appeals for the A

ITA 285/HYD/2018[2013-14]Status: DisposedITAT Hyderabad02 Jun 2025AY 2013-14

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.285 & 286/Hyd/2018 (िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15)

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: Shri B Balakrishna, CIT (DR)
Section 43Section 43(1)

168 ITR 632) iii) Hon'ble Karnataka High Court in the case of CIT vs. Diamond Dies Mfg. Corp (40 Taxman 34) iv) ITAT Kolkata in the case of Gloster Ltd v CIT in ITA No.828/Kol/2020 5. We have considered the rival submission as well as relevant material available on record. The Assessing Officer has made an addition by disallowing

SONALI VERMA,SECUNDERABAD vs. ITO., WARD-12(6), HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 778/HYD/2025[2020-2021]Status: DisposedITAT Hyderabad30 Jul 2025AY 2020-2021

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, Gआ.अपी.सं /Ita No.778/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2020-21) Smt. Sonali Verma Vs. Income Tax Officer Secunderabad Ward 12 (6) Pan:Amnpv3410A Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Sk Chaturvedi, Ca राज" व "ारा/Revenue By:: Shri Gurpreet Singh Sr.Ar सुनवाई की तारीख/Date Of Hearing: 23/07/2025 घोषणा की तारीख/Pronouncement: 30/07/2025 आदेश/Order

For Appellant: Shri SK Chaturvedi, CAFor Respondent: : Shri Gurpreet Singh Sr.AR
Section 139(1)Section 139(5)Section 143(1)Section 154Section 90Section 91

168 Taxmann.com 339 (Mad.) 4. On the other hand, the learned DR has relied upon the impugned order of the learned CIT (A) and submitted that the learned CIT (A) has considered all these contentions of the assessee and then passed the impugned order by following the decision of the Visakhapatnam Bench of the Tribunal. Page

VE VEE'S MANAGERIAL SERVICES,HYDERABAD vs. DCIT, CIRCLE-9(1), HYDERABAD

In the result, ITA No. 167/Hyd/2022 & 168/Hyd/2022 are allowed and ITA No

ITA 167/HYD/2022[2018-19]Status: DisposedITAT Hyderabad18 Jul 2022AY 2018-19

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri Y.V.Bhanu Narayan RaoFor Respondent: Shri M.Narmada,CIT-DR
Section 143(1)Section 143(1)(a)Section 154Section 36Section 36(1)(va)Section 43B

168 & 169/Hyd/2022 Assessment Years: 2018-19 & 2019-20 Ve Vee’s Mangagerial Vs. ACIT/DCIT,Circle-9(1) Services I.T.Towers, AC Guards D.No.9-114/2 SBI Colony, Hyderabad-500 004 Kothapet, Dilshuk Nagar, Hyderabad-500 035 PAN : AAHFV1399L (Appellant) (Respondent) Assessee by: Shri Y.V.Bhanu Narayan Rao Revenue by: Shri M.Narmada,CIT-DR Date of hearing: 07.07.2022 Date of pronouncement

ADP PRIVATE LIMITED,RANGA REDDY vs. DCIT, CIRCLE-1( 1), HYDERABAD

In the result, both the appeals are partly allowed for statistical purposes in above terms

ITA 228/HYD/2021[2016-17]Status: DisposedITAT Hyderabad03 Feb 2022AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri H. SrinivasuluFor Respondent: Shri YVST Sai
Section 143(3)Section 92C

condoned. Case is now taken up for adjudication on merits. 2. Briefly the facts of the case are that the assessee company M/s. ADP Private Limited with PAN of AAACW2655C is engaged in providing broad range of software development, maintenance & support services and Information Technology Enabled Services to its Associated Enterprises. It filed its Return of Income

ADP PRIVATE LIMITED (31/10/2015),RANGA REDDY vs. DCIT, CIRCLE-1( 1), HYDERABAD

In the result, both the appeals are partly allowed for statistical purposes in above terms

ITA 227/HYD/2021[2016-17]Status: DisposedITAT Hyderabad03 Feb 2022AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri H. SrinivasuluFor Respondent: Shri YVST Sai
Section 143(3)Section 92C

condoned. Case is now taken up for adjudication on merits. 2. Briefly the facts of the case are that the assessee company M/s. ADP Private Limited with PAN of AAACW2655C is engaged in providing broad range of software development, maintenance & support services and Information Technology Enabled Services to its Associated Enterprises. It filed its Return of Income